2021 (3) TMI 957

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..... Tax
HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. JUSTICE TALWANT SINGH Petitioner: Mr. Ved Jain with Ms. Umang Luthra, Advocates, Mr. Inder Paul Bansal with Mr. Vivek Bansal, Advocate Respondents: Mr. Ruchir Bhatia with Mr. Shlok Chandra, Advocates, Mr. Sunil Agarwal, Advocate. ORDER CM APPL. 7628/2021 in W.P.(C) 2579/2021 CM APPL. 7663/2021 in W.P.(C) 2594/2021 CM APPL.773 .....

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..... e case set up by the petitioners before us is that the revised certificate has been issued by the designated authority based on a Circular i.e.. Circular No. 21/2020 [F. No. IT(A)/1/2020-TPL], dated 04.12.2020, issued by the Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance, Government of India. 4.1 It is contended that this Circular bears a framework similar to Fre .....

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..... ination. Accordingly, issue notice in the captioned matters and the accompanying interlocutory applications. 7. Learned counsels for the Revenue, whose names are given hereinabove, accept service. 8. The counter-affidavit(s) will be filed within four weeks from today. Rejoinder(s) thereto, if any, will be filed before the next date of hearing. 9. Given the fact that the scheme under the Act, in .....

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